82860231 divided by 521 
We want to figure out the number of times 82860231 can be divided by 521.

Step 1:
8 divided by 521 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 521

Moving on to step 2:
521 can be fit into 82 0 times, resulting in a remainder of 82.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 82, we get 82.
Include the next digit (8) from the dividend after 82, then repeat: 828 / 521

Let's proceed to step 3:
521 can be fit into 828 1 times, resulting in a remainder of 307.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 521 from 828 to get 307.
Append the next digit (6) from the dividend to 307 and continue with: 3076 / 521

On to step 4:
If we divide 3076 by 521, we get 5 and a remainder of 471.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
If we take 2605 away from 3076, we end up with 471.
Append the next digit (0) from the dividend to 471 and continue with: 4710 / 521

Moving on to step 5:
The number 521 fits into 4710 9 times, leaving a remainder of 21.
The next digit of our result is 9. 
Result so far: 159.0
If we take 4689 away from 4710, we end up with 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 521

Advancing to step 6:
212 divided by 521 is 0 with a remainder of 212.
Put 0 as the next digit of the answer. 
Result so far: 1590.0
If we take 0 away from 212, we end up with 212.
Grab the next digit (3) from the dividend, add it to 212, then carry on: 2123 / 521

On to step 7:
When dividing 2123 by 521, we get 4 with a remainder of 39.
Write down 4 as next digit of the result. 
Result so far: 15904.0
Subtract 2084 from 2123 to get 39.
Include the next digit (1) from the dividend after 39, then repeat: 391 / 521

Advancing to step 8:
If we divide 391 by 521, we get 0 and a remainder of 391.
Write down 0 as next digit of the result. 
Result so far: 159040.0
If we subtract 0 from 391, we get 391.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3910, and continue the process.

Step 9:
521 can be fit into 3910 7 times, resulting in a remainder of 263.
Use 7 as the next digit of our solution. 
Result so far: 159040.7
Deduct 3647 from 3910 and we're left with 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Going ahead to step 10:
2630 divided by 521 is 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 159040.75
If we take 2605 away from 2630, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 11:
The number 521 fits into 250 0 times, leaving a remainder of 250.
Use 0 as the next digit of our solution. 
Result so far: 159040.75
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Moving on to step 12:
521 can be fit into 2500 4 times, resulting in a remainder of 416.
Put 4 as the next digit of the answer. 
Result so far: 159040.7504
Subtract 2084 from 2500 to get 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Let's proceed to step 13:
When dividing 4160 by 521, we get 7 with a remainder of 513.
Record the quotient 7 as the next digit in the result. 
Result so far: 159040.75047
If we subtract 3647 from 4160, we get 513.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5130, and continue the process.

Moving on to step 14:
5130 divided by 521 is 9 with a remainder of 441.
The number 9 becomes the next digit in our result. 
Result so far: 159040.750479
Subtracting 4689 from 5130 leaves us with 441.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4410, and continue the process.

Let's proceed to step 15:
When dividing 4410 by 521, we get 8 with a remainder of 242.
Use 8 as the next digit of our solution. 
Result so far: 159040.7504798
Subtract 4168 from 4410 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

On to step 16:
2420 divided by 521 is 4 with a remainder of 336.
Record the quotient 4 as the next digit in the result. 
Result so far: 159040.75047984
If we subtract 2084 from 2420, we get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

In conclusion, the division gives 159040.75047984 with a balance of 3.36e-07.